https://www.taxtmi.com/caselaws?id=151385 Inclusion of tapioca in the State sales tax schedule was upheld as a valid legislative choice and not colourable, arbitrary, or unconstitutional under Articles 19, 301, or 304, even though exporters or exempt goods could incidentally be affected. The levy was also sustained because the proviso-based exemption did not require a prescribed proof mechanism; entitlement could be established by any lawful mode of evidence. The objection under section 58 failed since the tax was imposed by the legislature itself, not by executive action. The result was that the levy was sustained in full and the petitions were dismissed without costs. en-us Thu, 15 Jul 1976 00:00:00 +0530 Wed, 05 Jun 2013 13:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151385 Inclusion of tapioca in the State sales tax schedule was upheld as a valid legislative choice and not colourable, arbitrary, or unconstitutional under Articles 19, 301, or 304, even though exporters or exempt goods could incidentally be affected. The levy was also sustained because the proviso-based exemption did not require a prescribed proof mechanism; entitlement could be established by any lawful mode of evidence. The objection under section 58 failed since the tax was imposed by the legislature itself, not by executive action. The result was that the levy was sustained in full and the petitions were dismissed without costs. Case-Laws VAT and Sales Tax Thu, 15 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151385